Tax Regulation Methods of Subjects of Small Business in Russia and the Affection on Social Development

DOI

10.2991/essd-19.2019.106How to use a DOI?

Keywords

tax regulation, special tax regimes, tax optimization

Abstract

The subject of this study is the economic relations arising in the process of assessing the effectiveness of tax regulation of small businesses. For a comprehensive evaluation of the effectiveness of tax regulation methods for small businesses in Russia, the authors analyzed official statistics on the main performance indicators of small businesses and their share in the formation of the budget revenue base. It was established that changes in Russian state policy influenced the change in dynamics of the number of small businesses and their share of paid taxes. Tax policy is not predictable, and the moratorium on increasing the tax burden is not being complied with, in contrast to what is stated in the development strategy of this sector of the economy. The level of importance of small and medium-sized enterprises for the economy of any state cannot be overestimated. This sector of the economy, due to its mobility and enormous potential, is designed to determine the rate of economic growth, the structure of gross national product, as well as to create a competitive environment and create jobs, solving the problem of unemployment. Goal of the study: analysis of tax regulation methods affecting the development of small and medium-sized enterprises in Russia, the rationale for their further improvement. The methodological basis of this study consists of such methods of scientific research as generalizations and system analysis. Methods of comparison and statistical analysis were used in the processing of information. Main results: 1. A comparative analysis of the main tax regulation methods of SMEs in Russia, based on the general system of taxation and special tax regimes, is presented. 2. Diagnostics of the effectiveness of existing tax regulation methods is conducted. 3. The assessment of the effectiveness of special tax regimes for small businesses in Russia is given. 4. Factors and issues affecting the development of small businesses in the economies of different countries are identified. Key findings of the study: 1. The authors proposed tax regulation measures aimed at further improvement of special tax regimes, which focus on their promotion and present the opportunity to be used by a wider range of small enterprises, including medium-sized enterprises. 2. It is concluded that tax regulation methods applied by the Russian Government are not sufficiently effective. Conditions of taxation for small businesses are more favorable, while tax preferences for medium-sized businesses are absent.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Elena Anatolyevna Smorodina
AU  - Denis Yurievich Razumovskiy
AU  - Anastasia Gennadyevna Lachikhina
PY  - 2019/07
DA  - 2019/07
TI  - Tax Regulation Methods of Subjects of Small Business in Russia and the Affection on Social Development
BT  - Proceedings of the 2nd International Conference on Education Science and Social Development (ESSD 2019)
PB  - Atlantis Press
SP  - 481
EP  - 487
SN  - 2352-5398
UR  - https://doi.org/10.2991/essd-19.2019.106
DO  - 10.2991/essd-19.2019.106
ID  - Smorodina2019/07
ER  -